Title: SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS SEFA
1SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
(SEFA)SUPPLEMENTARY INFORMATION SCHEDULE
2FY 08YEAR END ACCOUNTING REFERENCE MANUAL
3PAGES 44 52
- Instructions for Preparing the Schedules
4PAGE 53
EXHIBIT 1
- Example of Schedule of Expenditures of Federal
Awards, Including Column References
5PAGE 54
EXHIBIT 2
- Example of Supplementary Information Schedule,
Including Column References
6PAGES 55 - 56
EXHIBIT 3
- Checklist for Schedule of Expenditures of Federal
Awards
7PAGES 57 65
SCHEDULE A
- Federal Agency Numbers
- Controlling Federal Agency Names
- Sub-Agency Names
8SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (SEFA)
9(No Transcript)
10Header
- Agency Name
- IRS-assigned EIN
- Dun Bradstreet DUNS Number(s)
- Contact Information
- Date Submitted
- Original or Revised
11R(Excel column A)
- For Research Development Grants
- If grant is RD, enter R
- If grant is not RD, leave blank
- If R is in this column, it is PREFERABLE to
enter an Other Identifying Number in Column W
12C(Excel column C)
- Cash or non-cash assistance
- If assistance is cash, enter C
- If assistance is non-cash, enter N
- Each grant should have either a C or an N in
this column
13P(Excel column E)
- Source of federal assistance (payer)
- If the source is the federal government, enter
F - If the source is a third party pass-through
entity, enter T - If the source is another state agency, report the
grant on the Supplementary Information Schedule - If T is in this column, an Other Identifying
Number MUST be entered in column W
14F(Excel column G)
- For-profit or non-profit (for grants from
pass-through entities only) - If the pass-through entity is a for-profit, enter
F - If the pass-through entity is a non-profit, enter
N - If the grant is directly from the federal
government, leave blank
15F(Excel column G)
- Each grant with a T in column E MUST have
either an F or an N in this column - Schools and other governments should be reported
as non-profit entities - If unsure of an entitys profit status, either
contact the entity directly, visit the entitys
website, or search the IRSs website for
non-profit entities (www.irs.gov/charities)
16L(Excel column I)
- Loans or loan guarantees
- If the grant involves loans or loan guarantees,
enter L - If the grant does not involve loans or loan
guarantees, leave blank
17Grantor Name(Excel column K)
- Federal agency or pass-through entity from which
grant is received - For grants directly from the federal government,
enter the full name of the controlling federal
agency with no abbreviations (i.e., Department of
Health and Human Services) - If the grantor agency is a sub-agency listed in
Schedule A, enter the full name of the
controlling federal agency EXACTLY as listed in
Schedule A
18Grantor Name(Excel column K)
- The controlling federal agency in this column
should correspond with the federal agency number
entered in column S - For grants from third party pass-through
entities, enter the full official name of the
pass-through entity (i.e., Georgia Institute of
Technology, not Georgia Tech)
19State Agency Name(Excel column M)
- State agency to which the schedule relates, NOT
the federal grantor - Enter ONLY the department name (i.e.,
Transportation) - Do NOT use Department of...
- Do NOT use abbreviations (i.e., TDOT)
20Program Name(Excel column O)
- Official program title as listed in the Catalog
of Federal Domestic Assistance (CFDA) - Program name should be entered EXACTLY as listed
in the CFDA, including punctuation,
abbreviations, and capitalization
21Program Name(Excel column O)
- For grants with no CFDA number available, the
program name must clearly describe the purpose of
the grant - The federal agency or pass-through entity is
required to provide this information
22Program Name(Excel column O)
- Neither the federal agency/pass-through entity
name nor the award number would normally be part
of the program name
23Grant Period(Excel column Q)
- Beginning and ending dates of the grant or
contract, as specified by the grantor - All dates should be formatted as
mm/dd/yy-mm/dd/yy (i.e., 10/01/07-09/30/08) - For grants with no specific beginning and/or
ending dates, N.A. may be used (not N/A)
24Fed Agy(Excel column S)
- Number for the federal agency from which the
assistance originates - Controlling federal agency names and their
corresponding federal agency numbers are listed
in Schedule A - For grants received directly from the federal
government, enter the number that corresponds
with the controlling federal agency entered in
Column K
25Fed Agy(Excel column S)
- For grants received from third-party pass-through
entities, enter the number of the federal agency
from which the funds originated - If a grants controlling federal agency is not
listed in Schedule A, contact either Randy Ross
or Michelle Elliott in the Division of Accounts
26CFDA (Excel column U)
- CFDA number associated with the specific grant
- For grants for which CFDA information is not
available, enter N.A. (not N/A) - The unavailability of a CFDA number should be
verified with the grantor before entering N.A. - If N.A. is in this column, an Other
Identifying Number MUST be entered in Column W
27CFDA (Excel column U)
- For all grants, even those for which no CFDA
number is available, the controlling federal
agency name or pass-through entity name MUST be
entered in column K and the corresponding federal
agency number MUST be entered in column S
28Other Identifying (Excel column W)
- Specific award number assigned by the federal
awarding agency or pass-through entity (NOT an
internally-assigned number) - REQUIRED if the grant is received from a
pass-through entity (T in Column E) - REQUIRED if no CFDA number is available (N.A.
in Column S) - PREFERABLE for Research and Development grants
(R in column A) - If no such number exists, enter N.A.
29Cash Disbursements/Issues(Excel column Y)
- Actual cash disbursements made (or fair market
value of non-cash assistance used) during the
states FY 08 - DOES NOT include 6/30/08 accrued liabilities
- DOES include FY 08 payments of accrued
liabilities established before 7/1/07 - Amount should be reduced by any program income
and by refunds of prior year expenditures
received during FY 08 - For rules for reporting and valuing loans and
loan guarantees, see OMB Circular A-133
30SUPPLEMENTARY INFORMATION SCHEDULE
31(No Transcript)
32Header
- Agency Name
- Contact Information
- Date Submitted
- Original or Revised
33State Grantor Agency Name(Excel column A)
- Name of the state agency from which federal
assistance is received - Enter ONLY the department name (i.e.,
Transportation) - Do NOT use Department of...
- Do NOT use abbreviations (i.e., TDOT)
34Program Name(Excel column C)
- Official program title as listed in the Catalog
of Federal Domestic Assistance (CFDA) - Program name should be entered EXACTLY as listed
in the CFDA, including punctuation,
abbreviations, and capitalization
35Contract Period(Excel column E)
- Beginning and ending dates of the grant or
contract, as specified by the state grantor - All dates should be formatted as
mm/dd/yy-mm/dd/yy (i.e., 10/01/07-09/30/08) - For grants with no specific beginning and/or
ending dates, N.A. may be used (not N/A)
36CFDA (Excel column G)
- CFDA number associated with the specific grant
- For grants for which CFDA information is not
available, enter N.A. (not N/A) - The unavailability of a CFDA number should be
verified with the grantor before entering N.A.
37Contract (Excel column I)
- Interdepartmental contract number for federal
grants received through another state agency
38Cash Disbursements/Issues(Excel column K)
- Actual cash disbursements made (or fair market
value of non-cash assistance used) during state
FY 08 - DOES NOT include 6/30/08 accrued liabilities
- DOES include FY 08 payments of accrued
liabilities established before 7/1/07 - Amount should be reduced by any program income
and by refunds of prior year expenditures
received during FY 08
39TIPS FORCOMPLETING SCHEDULES
40PRE-FORMATTEDSCHEDULES
- ALL schedules MUST be completed using FY 08
pre-formatted schedules - FY 08 pre-formatted schedules will be emailed in
the next few weeks - If you have any problems using the pre-formatted
schedules, contact either Randy Ross or Michelle
Elliott
41FORMATS FORPRE-FORMATTEDSCHEDULES
- Font Times New Roman
- Font Size 7.5
- Columns Text, except columns for Cash
Disbursements/Issues, which are formatted as
Accounting, two decimal places, no symbol - DO NOT change any formats
42WHERE TO ENTERGRANT INFORMATION
- SEFA
- Enter header information in Column M
- Begin entering grant information on Row 24
single-spaced - Supplementary Information Schedule
- Enter header information in Column C
- Begin entering grant information on Row 16
single-spaced
43OTHER TIPS
- All transactions pertaining to the same grant
should be reported on a single line - Information should be entered on the schedule(s)
by grant, not by allotment code - Enter CFDA numbers exactly as listed in the CFDA,
including the decimal point (i.e., 84.063, not
84063) - DO NOT use all caps (i.e., Universities Space
Research Association, not UNIVERSITIES SPACE
RESEARCH ASSOCIATION)
44OTHER TIPS(continued)
- Enter complete program names, even if they are
longer than the column width - Each amount in the Cash Disbursements/Issues
column should be entered as a number and NOT as a
formula or a link to another worksheet - Each amount in the Cash Disbursements/Issues
column should be rounded to two decimal places
45OTHER TIPS(continued)
- Include a total of Cash Disbursements/Issues at
the bottom of the schedule (the sum button cannot
be used, so the formula must be typed in) - DO NOT include any subtotals in the body of the
schedule
46STARS 830 REPORT(Schedule of Grant Activity)
- Agencies required to use the STARS 830 report as
a basis for preparing their schedule(s) MUST
submit a copy of their 830 report along with
their schedule(s), with any reconciling items
clearly documented - Agencies not required to use the STARS 830 report
as a basis for preparing their schedule(s) MUST
submit a reconciliation between their schedule(s)
and their accounting records
47STARS 830 REPORT(Schedule of Grant
Activity)(continued)
- If disbursements per the schedule(s) do not agree
with federal financial reports, reconciliations
MUST be submitted along with completed schedule(s)
48CHECKLIST
- The FY 08 checklist is Exhibit 3 (pages 55-56)
- The checklist is used to help ensure that all
schedules are completed per instructions - The checklist MUST be completed and submitted
with the paper copy of the SEFA and any necessary
support
49HOW TO SUBMIT SCHEDULES
- Send the completed schedule(s) to Randy Ross as
email attachment(s) (only one SEFA and one
Supplementary Information Schedule per agency) - The same day, send a paper copy of the
schedule(s) and all required support to - Randy Ross
- Department of Finance and Administration
- Division of Accounts
- WRS Tennessee Tower, 14th Floor
- 312 Rosa L. Parks Avenue
- Nashville, TN 37243-1102
50REVISIONS
- If you need to revise a previously submitted
schedule - Notify the Division of Accounts immediately
- Submit revised schedule(s) to Accounts (in both
printed and electronic format) - Enter Revised and the revision date in the
header(s) - Highlight all changes and additions on the paper
copy of the revised schedule(s) - Highlight all deletions on a copy of the
previously submitted schedule(s)
51NO FEDERAL GRANTS?
- If your agency received no federal assistance
during FY 08, either directly or through another
state agency, send an email to Randy Ross and
state in your email that - Your agency received no federal assistance during
the year ended June 30, 2008 and - Your agency is not required to submit either a
SEFA or a Supplementary Information Schedule
52DUE DATE
53QUESTIONS???
- Randy Ross
- 615-741-9752
- Randy.Ross_at_state.tn.us
- OR
- Michelle Elliott
- 615-741-6514
- Michelle.Elliott_at_state.tn.us
54THANK YOU!!!